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   <head>
      <title>Coyote Reporting XBRL Validation Report</title>
   </head>
   <body style="background: black; color: white;">
      <p style="color: grey">Report generated using software from Coyote Reporting, LLC at 2012-09-24T01:13:13.447-0700</p>
      <h1>XBRL Validation Report</h1>
      <table width="25%" border="1px">
         <tr style="background: #A0A0A0; font-weight:bold; color: black;">
            <td>Severity</td>
            <td>Count</td>
         </tr>
         <tr style="font-weight:bold; color: red; font-weight: bold;">
            <td>Error</td>
            <td style="text-align: right;">1</td>
         </tr>
         <tr style="font-weight:bold; color: orange; font-weight: bold;">
            <td>Warning</td>
            <td style="text-align: right;">0</td>
         </tr>
         <tr style="font-weight:bold; color: yellow; font-weight: bold;">
            <td>Inconsistency</td>
            <td style="text-align: right;">16</td>
         </tr>
         <tr style="font-weight:bold; color: blue; font-weight: bold;">
            <td>Best Practice</td>
            <td style="text-align: right;">0</td>
         </tr>
         <tr style="font-weight:bold; color: grey;">
            <td>Information</td>
            <td style="text-align: right;">0</td>
         </tr>
         <tr style="font-weight:bold">
            <td style="padding-left: 25px;">Total</td>
            <td style="text-align: right;">17</td>
         </tr>
      </table>
      <h2>Basic XBRL Issues</h2>
      <table width="100%" border="1px">
         <tr style="background: #A0A0A0; font-weight:bold; color: black;">
            <td>Severity</td>
            <td>Issue</td>
            <td>Message</td>
         </tr>
         <tr style="color: red; font-weight: bold;">
            <td>ERROR</td>
            <td>xbrl21e:RoleRefRoleTypeMismatch</td>
            <td>The value of roleURI attribute MUST match the value of the roleURI attribute on the roleType element that the roleRef element is pointing to.  'http://www.abc.com/role/EntityListingsInformationDocument' does not match 'http://www.abc.com/role/EntityListingsInformation'.</td>
         </tr>
         <tr>
            <td/>
            <td colspan="2">
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Property</td>
                     <td>Document</td>
                     <td>Line Number</td>
                     <td>Concept</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>roleRef</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231_formulas.xml</td>
                     <td>60</td>
                     <td/>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>roleType</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xsd</td>
                     <td>43</td>
                     <td/>
                  </tr>
               </table>
            </td>
         </tr>
      </table>
      <h2>Issues with Extended Link: 2006 - Statement - Income Statement</h2>
      <table width="100%" border="1px">
         <tr style="background: #A0A0A0; font-weight:bold; color: black;">
            <td>Severity</td>
            <td>Issue</td>
            <td>Message</td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Operating expenses</td>
                     <td>500000</td>
                     <td>5.00E+5</td>
                     <td>-1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1661</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating income (loss)</td>
                     <td style="font-weight:bold">1000000</td>
                     <td style="font-weight:bold">1.000E+6</td>
                     <td/>
                     <td style="font-weight:bold">-5.00E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1670</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Operating expenses</td>
                     <td>500000</td>
                     <td>5.00E+5</td>
                     <td>-1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1663</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating income (loss)</td>
                     <td style="font-weight:bold">1000000</td>
                     <td style="font-weight:bold">1.000E+6</td>
                     <td/>
                     <td style="font-weight:bold">-5.00E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1671</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Operating expenses</td>
                     <td>350000</td>
                     <td>3.50E+5</td>
                     <td>-1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1664</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating income (loss)</td>
                     <td style="font-weight:bold">1150000</td>
                     <td style="font-weight:bold">1.150E+6</td>
                     <td/>
                     <td style="font-weight:bold">-3.50E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1672</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Operating expenses</td>
                     <td>500000</td>
                     <td>5.00E+5</td>
                     <td>-1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1662</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating income (loss)</td>
                     <td style="font-weight:bold">1000000</td>
                     <td style="font-weight:bold">1.000E+6</td>
                     <td/>
                     <td style="font-weight:bold">-5.00E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1673</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Operating expenses</td>
                     <td>350000</td>
                     <td>3.50E+5</td>
                     <td>-1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1667</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating income (loss)</td>
                     <td style="font-weight:bold">1150000</td>
                     <td style="font-weight:bold">1.150E+6</td>
                     <td/>
                     <td style="font-weight:bold">-3.50E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1674</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Operating expenses</td>
                     <td>500000</td>
                     <td>5.00E+5</td>
                     <td>-1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1665</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating income (loss)</td>
                     <td style="font-weight:bold">1000000</td>
                     <td style="font-weight:bold">1.000E+6</td>
                     <td/>
                     <td style="font-weight:bold">-5.00E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1675</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Operating expenses</td>
                     <td>500000</td>
                     <td>5.00E+5</td>
                     <td>-1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1668</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating income (loss)</td>
                     <td style="font-weight:bold">1000000</td>
                     <td style="font-weight:bold">1.000E+6</td>
                     <td/>
                     <td style="font-weight:bold">-5.00E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1676</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Operating expenses</td>
                     <td>500000</td>
                     <td>5.00E+5</td>
                     <td>-1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1666</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating income (loss)</td>
                     <td style="font-weight:bold">1000000</td>
                     <td style="font-weight:bold">1.000E+6</td>
                     <td/>
                     <td style="font-weight:bold">-5.00E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1677</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Selling, general and administrative expenses</td>
                     <td>250000</td>
                     <td>2.50E+5</td>
                     <td>1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1697</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating expenses</td>
                     <td style="font-weight:bold">500000</td>
                     <td style="font-weight:bold">5.00E+5</td>
                     <td/>
                     <td style="font-weight:bold">2.50E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1661</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Selling, general and administrative expenses</td>
                     <td>250000</td>
                     <td>2.50E+5</td>
                     <td>1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1700</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating expenses</td>
                     <td style="font-weight:bold">500000</td>
                     <td style="font-weight:bold">5.00E+5</td>
                     <td/>
                     <td style="font-weight:bold">2.50E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1662</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Selling, general and administrative expenses</td>
                     <td>250000</td>
                     <td>2.50E+5</td>
                     <td>1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1698</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating expenses</td>
                     <td style="font-weight:bold">500000</td>
                     <td style="font-weight:bold">5.00E+5</td>
                     <td/>
                     <td style="font-weight:bold">2.50E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1663</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Selling, general and administrative expenses</td>
                     <td>250000</td>
                     <td>2.50E+5</td>
                     <td>1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1699</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating expenses</td>
                     <td style="font-weight:bold">350000</td>
                     <td style="font-weight:bold">3.50E+5</td>
                     <td/>
                     <td style="font-weight:bold">2.50E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1664</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Selling, general and administrative expenses</td>
                     <td>250000</td>
                     <td>2.50E+5</td>
                     <td>1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1702</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating expenses</td>
                     <td style="font-weight:bold">500000</td>
                     <td style="font-weight:bold">5.00E+5</td>
                     <td/>
                     <td style="font-weight:bold">2.50E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1665</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Selling, general and administrative expenses</td>
                     <td>250000</td>
                     <td>2.50E+5</td>
                     <td>1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1703</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating expenses</td>
                     <td style="font-weight:bold">500000</td>
                     <td style="font-weight:bold">5.00E+5</td>
                     <td/>
                     <td style="font-weight:bold">2.50E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1666</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Selling, general and administrative expenses</td>
                     <td>250000</td>
                     <td>2.50E+5</td>
                     <td>1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1701</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating expenses</td>
                     <td style="font-weight:bold">350000</td>
                     <td style="font-weight:bold">3.50E+5</td>
                     <td/>
                     <td style="font-weight:bold">2.50E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1667</td>
                  </tr>
               </table>
            </td>
         </tr>
         <tr style="color: yellow; font-weight: bold;">
            <td>INCONSISTENCY</td>
            <td>xbrl21e:SummationItemValidationSignal</td>
            <td>Calculation inconsistency</td>
         </tr>
         <tr style="white-space:nowrap">
            <td>
               <td colspan="2"/>
               <table width="100%" border="1px">
                  <tr style="background: #A0A0A0; font-weight:bold; color: black;">
                     <td>Concept</td>
                     <td>Document Value</td>
                     <td>Effective Value</td>
                     <td>Weight</td>
                     <td>Calculated Value</td>
                     <td>Document</td>
                     <td>Line Number</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td>Selling, general and administrative expenses</td>
                     <td>250000</td>
                     <td>2.50E+5</td>
                     <td>1</td>
                     <td/>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1704</td>
                  </tr>
                  <tr style="white-space:nowrap">
                     <td style="font-weight:bold; text-indent: 30px">Operating expenses</td>
                     <td style="font-weight:bold">500000</td>
                     <td style="font-weight:bold">5.00E+5</td>
                     <td/>
                     <td style="font-weight:bold">2.50E+5</td>
                     <td>file:/C:/Users/Charlie/Documents/CurrentVersions/UGT-2012/ReferenceImplementation/2012-08-01/abc-20121231.xml</td>
                     <td>1668</td>
                  </tr>
               </table>
            </td>
         </tr>
      </table>
   </body>
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